Abstract [en]

Previous research have pointed out that the regulatory framework IAS 40 is not detailed enough. There are therefore no clear directives on how specified information that should be included in the notes regarding the approach of investment properties. The purpose of this study was therefore to obtain deeper understanding concerning the way Swedish listed real estate companies presents the approach of valuation of investment properties in the notes and get a deeper knowledge about similarities and differences with focus on; input level, method of valuation and external valuation. The study is based on a hermeneutical approach since a qualitative method in form of a content analysis has been done. The content analysis included all Swedish real estate companies listed on NASDAQ OMX Stockholm. The notes of the real estate companies´ annual report from 2016 were examined. The study found out that all companies applied input level three when they clarified fair value. Furthermore, many of the companies based the fair value on similar calculations and this phenomenon can be explained by coercive and mimetic isomorphism which are presented in the theoretical section. The study also discovered that the extent of the external valuation differs between the companies. Further, the study also revealed that the notes overall included the same type of information concerning input level, method of valuation and external valuation. However, there are some differences in how much details that are included.